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<![CDATA[ANALISIS PENGARUH KINERJA LINGKUNGAN, LABA AKUNTANSI DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Novianty Novianty]]>;
<![CDATA[Sheila Sintya]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.103
<![CDATA[Kajian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan, laba akuntansi dan price earning ratio terhadap return saham pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Metode dalam penelitian ini menggunakan metode kuantitatif dan teknik pengumpulan data yaitu analisis dokumen. Populasi dalam penelitian ini merupakan perusahaan sektor manufaktur. Berdasarkan pada kriteria penelitian diperoleh sampel sebanyak 30 perusahaan. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Hasil penelitian menunjukkan kinerja lingkungan dan laba akuntansi berpengaruh positif terhadap return saham. Di sisi lain, price earning ratio tidak berpengaruh terhadap return saham. Nilai koefisien determinasi sebesar 0,192 menunjukkan kemampuan kinerja lingkungan, laba akuntansi dan price earning ratio dalam menjelaskan perubahan return saham sebesar 19,2 persen, sedangkan sisanya 80,8 persen dijelaskan oleh faktor lain.]]>
<![CDATA[ANALISIS PEMBIAYAAN ARRUM BUKU PEMILIK KENDARAAN BERMOTOR (BPKB) PEGADAIAN SYARIAH TERHADAP PENGEMBANGAN USAHA MIKRO KECIL (Pada PT. Pegadaian Syariah Cabang Jelutung Kota Jambi) ]]>
<![CDATA[Sarita Isniarti]]>;
<![CDATA[Arsa Arsa]]>;
<![CDATA[Anzu Elvia Zahara]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.108
<![CDATA[Usaha Mikro Kecil dan Menengah tidak terlepas pula dari sejumlah masalah yang sering dihadapi para pengusaha. Salah satunya adalah kurangnya permodalan untuk mengembangkan usaha yang sedang dijalankan. Masalah tersebut dapat mengakibatkan terhambatnya perkembangan usaha. Permasalahan yang timbul harus segara dapat diatasi dengan tambahan modal agar tidak berdampak pada keuntungan usaha. Sebagai alternatif yang dapat digunakan untuk menyelesaikan masalah permodalan yaitu dengan mengajukan Pembiayaan Arrum BPKB pada PT. Pegadaian Syariah Cabang Jelutung Kota Jambi, namun dalam melakukan pembiayaan harus menjamin kualitas Pembayaran angsuran sebaik mungkin, agar tidak terjadi kredit macet atau pembiayaan bermasalah. Yang dampaknya dapat mengakibatkan kerugian pada Pegadaian Syariah karena tidak kembalinya pembiayaan yang ditanamkan. Rumusan masalah dalam penelitian ini adalah. Bagaimana penerapan pembiayaan Arrum BPKB pegadaian syariah terhadap pengembangan usaha mikro kecil yang dijalankan PT. Pegadaian Syariah Cabang Jelutung Kota Jambi. Dan Bagaimana pengaruh pembiayaanArrum BPKB Pegadaian Syariah terhadap pengembangan usaha mikro kecil yang dijalankan PT. Pegadaian Syariah Cabang Jelutung Kota Jambi. Jenis penelitian yang digunakan adalah kualitatif, dengan menggunakan teknik wawancara dan dokumentasi. Teknik pengolahan data dengan editing, organizing dan penemuan hasil dengan menganalisis data yang diperoleh untuk diambil kesimpulan. Hasil penelitian ini menunjukan bahwa Analisis pembiayaan Arrum BPKB yang dijalankan Pegadaian Syariah Cabang Jelutung Kota Jambi berjalan sesuai dengan standar operasional manajemen yang berlaku pada pegadaian syariah pada umumnya. Dan berjalan berdasarkan peraturan direksi Nomor 47/DIR I/2018 tentang petunjuk teknis Pegadaian Arrum Mikro. Produk pembiayaan Arrum BPKB dapat mengembangkan usaha Nasabah Pegadaian Syariah Cabang Jelutung Kota. dari data 30 nasabah Pembiayaan Arrum BPKB PT. Pegadaian Syariah Cabang Jelutung Kota Jambi terdapat 52% nasabah yang mengalami pengembangan Usaha karena pendapatan yang didapat digunakan untuk mengembangkan usaha dan 48% nasabah yang tidak mengalami peningkatan pendapatan, karena pendapatan yang didapat untuk memenuhi kebutuhan konsumtif serta adanya penurunan pendapatan akibat pandemi covid-19.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Fitri Lim]]>;
<![CDATA[Hesty Ervianni Zulaecha]]>;
<![CDATA[Hamdani Hamdani]]>;
<![CDATA[Sriyanto Sriyanto]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.109
<![CDATA[The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis. The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.]]>
<![CDATA[PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING ]]>
<![CDATA[Hafira Isnain]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Hamdani Hamdani]]>;
<![CDATA[Budi Rohmansyah]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.110
<![CDATA[The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.]]>
<![CDATA[PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, CAPITAL INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Izdahara Afrina]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Ahmad Zaki Mubbarok]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.112
<![CDATA[Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue. The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.]]>
<![CDATA[Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2021) ]]>
<![CDATA[Lutvia Istiqomah]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Sigit Budi Santoso]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.113
<![CDATA[very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling. The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.]]>
<![CDATA[Pengaruh Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan, dan Volatilitas Penjualan Terhadap Persistensi Laba ]]>
<![CDATA[Melin Fitryani]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Kimsen]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.114
<![CDATA[Users of financial statements need financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to determine future profit growth. This study focuses on the usefulness of financial ratios to see future profit growth. The purpose of this study was to determine the growth of operating cash flows, debt levels, and company size on earnings persistence in basic and chemical industry subsidiary companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used is the Pusposive Sampling technique. The total sample of this study was 14 samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. This research was processed using Eviews Version 9.0 software, using quantitative methods and using panel data analysis tools. The results showed that operating cash flow and Debt Asset Ratio (DAR) had an effect on earnings persistence. The sampling technique was 14 companies for the 2015-2021 research period. The tests used in this study were descriptive statistical analysis, panel data regression estimation, panel data regression model selection techniques, classical assumption tests, hypothesis testing, and multiple linear regression analysis.]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT DAN SOLVABILITAS TERHADAP TIMELINESS ]]>
<![CDATA[Moh. Rizki Kurniawan]]>;
<![CDATA[Hesty Ervianni Zulaecha]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Seleman Hardi Yahawi]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.115
<![CDATA[The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness of the audit committee, solvabilitas on timeliness in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all consumer-based industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used a population sampling technique. Based on the criteria set, 17 companies were obtained, the type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the research simultaneously show that profitability, ownership structure, audit committee effectiveness and solvency have an effect on timeliness. Meanwhile, if partially tested, it shows that profitability, ownership structure, audit committee effectiveness and solvency have no significant effect on timeliness.]]>
<![CDATA[PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Muhamad Rafly Herdiansyah]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Mohammad Zulman Hakim]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.116
<![CDATA[This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Muhammad Farhan Genio Srikandi]]>;
<![CDATA[Hesty Ervianni Zulaecha]]>;
<![CDATA[Imam Hidayat]]>;
<![CDATA[Imas Kismanah]]>
<![CDATA[ Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.118
<![CDATA[This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.]]>
